A GST demand order has been set aside by the Madras High Court and ordered a personal hearing on 10% pre-deposit need, remarking that a turnover mismatch between Form 26AS and GST returns was because of certain periods (April 1, 2017 to June 30, 2017) falling within the pre-GST period. In the writ petition, on 28.12.2023 the applicant, Haarine Associates contested an original order is being contested based on the violation of norms of natural justice and non-application of mind. Under the applicable GST legislation, the applicant filed the returns…
Tag: 26AS
Merely on Form 26AS Sale Consideration cannot be Determined
[ad_1] Fact and Issue of the case This appeal by the assessee is directed against order of the CIT(A) dated 28.2.2018. The assessee has raised following grounds of appeal: “The impugned Appellate order dated 28-02-2018 passed by the Learned CIT(A), Bangalore, is opposed to law, facts and circumstances of the case in so far as it is prejudicial to the interest of Assessee. The Ld. CIT(A) has erred in adjudicating the Appeal in the Status of -Individual” as against the Status of “HUF” without appreciating the facts that the Appellant…